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2016 (12) TMI 1118 - CESTAT, KOLKATAClassification of goods - 2048 Solution - classified under CETH 3206.19 of the Central Excise Tariff Act, 1985 or under CETH 27.15? - Held that: - It is observed from the case records that the product ‘2048 solution’ manufactured by the respondent is consisting of Dark Brown coloured free flowing liquid composed of Bituminous materials in a medium of volatile organic solvent - From the Tariff description given for CETH 27.15, it is observed that Bituminous Mixtures including emulsions, suspensions and solutions based on natural asphalt, or natural bitumen etc. are classifiable under this heading. Reliance placed on the decision of the case of Shalimar Paints Ltd. vs. Commissioner of Central Excise, Calcutta [2001 (7) TMI 1284 - SUPREME COURT] where it was also held that similar preparations based on Bituminous materials in a medium of volatile organic solvent are classifiable under CETH 27.15. Appeal allowed - decided in favor of Revenue.
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